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    <title>2005 (3) TMI 686 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai upheld the rejection of a refund claim due to late submission of RTO certificates beyond the three-month time limit for duty exemption on taxis. The Tribunal found that the delay in RTO registration application, not certificate issuance, led to the rejection. Relying on precedent and emphasizing adherence to statutory timelines, the Tribunal dismissed the appeal, highlighting the necessity of timely compliance with regulatory requirements for claiming benefits.</description>
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      <description>The Appellate Tribunal CESTAT, Mumbai upheld the rejection of a refund claim due to late submission of RTO certificates beyond the three-month time limit for duty exemption on taxis. The Tribunal found that the delay in RTO registration application, not certificate issuance, led to the rejection. Relying on precedent and emphasizing adherence to statutory timelines, the Tribunal dismissed the appeal, highlighting the necessity of timely compliance with regulatory requirements for claiming benefits.</description>
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